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This is a Quantitative Study study.

September 26, 2025

Profitabilitas, Corporate Governance, Pengungkapan Corporate Social Responsibility(csr) Dan Nilai Perusahaan

Key Points

Company value is significantly influenced by profitability rather than corporate governance or CSR disclosure.
The study found that financial performance significantly dictates company value, verified by Tobin's Q and ROE ratios.
Multiple linear regression analysis conducted using STATA tools on 78 samples shows profitability as the main driver of value.
Implications highlight the necessity for businesses and investors to prioritize financial performance while assessing company value.

Abstract

Penelitian ini menganalisis pengaruh probabilitas, corporate governance dan pengungkapan CSR pada nilai perusahaan di sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia. Nilai perusahaan ditentukan oleh rasio Tobin's Q, profitabilitas oleh Return on Equity (ROE), corporate governance oleh jumlah komisaris independen, dan pengungkapan CSR oleh Indeks CSRD, yang didasarkan pada Standar GRI 2021. Salah satu hal yang dapat dikontrol adalah ukuran perusahaan. Pengambilan sampel secara purposive sampling yang dipadukan dengan strategi pengambilan sampel non-probability menghasilkan total 78 sampel yang diamati. Program STATA digunakan untuk melakukan analisis regresi linier berganda pada data tersebut. Nilai perusahaan lebih dipengaruhi oleh profitabilitas daripada oleh Corporate Governance serta pengungkapan Corporate Social Responsibility (CSR). Temuan ini menunjukkan bahwa investor terus memberikan prioritas utama pada kinerja keuangan saat menilai nilai perusahaan. Implikasi dari studi ini adalah untuk memberikan informasi baru kepada investor dan bisnis sehingga mereka dapat membuat keputusan yang tepat. This study examines profitability, corporate governance, and CSR disclosure while analyzing the values of consumer sector firms listed on the Indonesia Stock Exchange between 2021 and 2023, excluding cyclical enterprises. The Tobin's Q ratio determines the company's worth, ROE determines profitability, the number of independent commissioners determines corporate governance, and the CSRD Index, which is based on the 2021 GRI Standards, measures CSR disclosure. The size of the company is one of the aspects that may be controlled. The 78 observed samples were obtained using a non-probability sampling approach in conjunction with purposive sampling. The data was examined using multiple linear regression using the STATA tools. Success has a greater impact on a company's value than effective corporate governance or disclosure of corporate social responsibility (CSR). These results demonstrate that when determining a company's value, investors still give financial performance first importance. Implications of this study to provide new information to businesses and investors so they may make well-informed choices.

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